https://www.taxtmi.com/caselaws?id=763906 The Punjab and Haryana HC quashed an assessment order dated 30.11.2021, finding procedural violations in the assessment process. The court held that notices issued under section 142(1) on 24.09.2021 and 27.09.2021 provided insufficient time for compliance, requiring responses within two days instead of the minimum seven days required by law. The assessing officer failed to address objections raised before the Dispute Resolution Panel under section 144C(2). The court ruled that decisions taken without providing adequate opportunity to file replies and details would be vitiated in law, rendering the final assessment order unsustainable. en-us Wed, 06 Nov 2024 00:00:00 +0530 Tue, 31 Dec 2024 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763906 The Punjab and Haryana HC quashed an assessment order dated 30.11.2021, finding procedural violations in the assessment process. The court held that notices issued under section 142(1) on 24.09.2021 and 27.09.2021 provided insufficient time for compliance, requiring responses within two days instead of the minimum seven days required by law. The assessing officer failed to address objections raised before the Dispute Resolution Panel under section 144C(2). The court ruled that decisions taken without providing adequate opportunity to file replies and details would be vitiated in law, rendering the final assessment order unsustainable. Case-Laws Income Tax Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763906